Changes in Profit Presentation Resulting from the Application of the Accounting Standards for Business Combinations and Related Standards
First written in FY2017-Q2. 2 of 4 entries say "Restated". Latest entry: FY2018.
1 other company's latest entry also says "Dropped".
- FY2018DroppedAnnual reportThe change in the presentation of income resulting from the application of the accounting standards for business combinations and related standards is not disclosed as additional information or an accounting policy for the current fiscal year.
- FY2017RestatedAnnual report
「The company has applied the Accounting Standard for Business Combinations (ASBJ Statement No. 21, 13 September 2013), the Accounting Standard for Consolidated Financial Statements (ASBJ Statement No. 22, 13 September 2013), the Accounting Standard for Business Divestitures (ASBJ Statement No. 7, 13 September 2013) and other standards from the fiscal year, changing the presentation of net income and other items and changing the presentation from minority interests to non-controlling interests. To reflect these presentation changes, the company has reclassified the consolidated financial statements for the previous fiscal year.」
The company continues to disclose the application of the accounting standards for business combinations and related standards, the change in the presentation of income, and the reclassification of comparative information in its annual report. - FY2017-Q3RestatedAnnual report
「The company has applied the Accounting Standard for Business Combinations (ASBJ Statement No. 21, 13 September 2013), the Accounting Standard for Consolidated Financial Statements (ASBJ Statement No. 22, 13 September 2013), the Accounting Standard for Business Divestitures (ASBJ Statement No. 7, 13 September 2013) and other standards from the first quarter of the fiscal year, changing the presentation of quarterly net income and other items and changing the presentation from minority interests to non-controlling interests. To reflect these presentation changes, the company has reclassified the quarterly consolidated financial statements for the first nine months of the previous fiscal year and the consolidated financial statements for the previous fiscal year.」
The company continues to disclose the application of the accounting standards for business combinations and related standards, the change in the presentation of income, and the reclassification of comparative information for prior periods. - FY2017-Q2First statedAnnual report
「The company has applied the Accounting Standard for Business Combinations (ASBJ Statement No. 21, 13 September 2013), the Accounting Standard for Consolidated Financial Statements (ASBJ Statement No. 22, 13 September 2013), the Accounting Standard for Business Divestitures (ASBJ Statement No. 7, 13 September 2013) and other standards from the first quarter of the fiscal year, changing the presentation of quarterly net income and other items and changing the presentation from minority interests to non-controlling interests. To reflect these presentation changes, the company has reclassified the quarterly consolidated financial statements for the first six months of the previous fiscal year and the consolidated financial statements for the previous fiscal year.」
The company has applied the accounting standards for business combinations and related standards from the first quarter, changed the presentation of quarterly net income and other items, and reclassified comparative information for prior periods.